https://www.taxtmi.com/caselaws?id=4087 An agreement providing an optional technical assistance facility was held to fall outside consulting engineer service where the assistance was not requested, received, or separately paid for. The consideration was treated as a licence fee for transfer of intellectual property rights, and the Board circular was relied on to distinguish such transfer from taxable service. The Tribunal decision noted that tax could arise only on actual technical assistance if separately rendered. On that basis, the amount was not taxable as consulting engineer service and the Revenue's appeal failed. en-us Thu, 10 Jan 2008 00:00:00 +0530 Wed, 30 Apr 2014 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4087 An agreement providing an optional technical assistance facility was held to fall outside consulting engineer service where the assistance was not requested, received, or separately paid for. The consideration was treated as a licence fee for transfer of intellectual property rights, and the Board circular was relied on to distinguish such transfer from taxable service. The Tribunal decision noted that tax could arise only on actual technical assistance if separately rendered. On that basis, the amount was not taxable as consulting engineer service and the Revenue's appeal failed. Case-Laws Service Tax Thu, 10 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4087